Utah Department of Administrative Services

Division of Archives & Records Service

School District Schedule 3 Budget Records

 

 

ADOPTED ANNUAL BUDGET (Item 3-1)

The tentative budget is prepared by the superintendent and filed with the school board prior to June 1. "Prior to June 22 of each year, each local school board shall adopt a budget and make appropriations for the next fiscal year" (UCA 53A-19-102 (1995). According to UCA 53A-19-101(1995), "the budget and its supporting documents are required to include: the revenues and expenditures of the current fiscal year, estimate of revenues for the succeeding fiscal based upon the lowest tax levy that will raise the required revenue, using the current year's taxable value as the basis for this calculation; and a detailed estimate of the essential expenditures for the purposes for the succeeding fiscal year." The school board is required to file a copy of the adopted budget with the state auditor and the State Board of Education.

RETENTION

Retain for 10 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 12/96)

 

BUDGET APPORTIONMENT RECORDS (Item 3-2)

These are apportionment and reapportionment schedules which propose quarterly obligations under each authorized appropriation.

RETENTION

Retain for 5 years after close of the fiscal year and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 12/96)

 

BUDGET BACKGROUND RECORDS (Item 3-3)

These are copies of budget estimates and justifications prepared or consolidated in formally organized budget proposals. Included are appropriation sheets, narrative statements, and related schedules and data.

RETENTION

Retain for 2 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

SUGGESTED SECONDARY DESIGNATION

Private:UCA 63G-2-302(1)(f) (2008)

(Approved 12/96)

 

BUDGET INFORMATION FILES (Item 3-4)

These files document the adoption of the district's annual budget. Includes recommended budget, tape recordings of public hearings associated with finalizing budget, and all related correspondence. Files may also contain budget amendments and any other actions affecting the budget.

RETENTION

Retain for 1 year after budget has been adopted and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 12/96)

 

BUDGET WORKING FILES (Item 3-5)

These files contain working papers used to assist in the preparation of district's budgets and to justify budget requests presented to the school board. Includes departmental budget requests, work-up sheets, cost estimates, and rough data accumulated in the preparation of annual budget estimates, related correspondence, and documentation for approval of final budget.

RETENTION

Retain for 1 year after the close of the calendar year covered by the budget and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

SUGGESTED SECONDARY DESIGNATION

Private:UCA 63G-2-302(1)(f) (2008)

(Approved 12/96)

 

MONTHLY BUDGET REPORTS (Item 3-6)

This monthly budget report is prepared by the business administrator for the school board in accordance with UCA 53A-19-108 (1995). The report includes amounts of all budget appropriations, disbursements from the appropriation, and percentage of disbursement, and reporting date. The report usually becomes part of the School Board Minutes.

RETENTION

Retain for 1 year after publication of annual report and destroy, if not apart of School Board Minutes.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 12/96)

 

TAX RATE SUMMARY SHEETS (Item 3-7)

These report forms are submitted to the county auditor reporting on desired tax levies for property taxes. They include proposed tax rate worksheet, tax rate summary, a certified tax rate worksheet, and a budget affidavit.

RETENTION

Retain for 2 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 12/96)

 

UNIFORM SCHOOL BUDGET REPORT (F-16) (Item 3-8)

This is the district's annual budget report submitted to the State Office of Education. It is used to create the annual budget on funding levels and expenditures for education in Utah. It includes a summary statement of revenues, expenditures, and changes in unappropriated fund balances, unrestricted grants-in-aid, minimum school programs, uniform school district budget reports broken down by expenditures, revenues, funds, and sources, as well as information concerning property tax.

RETENTION

Retain for 5 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 12/96)